https://www.taxtmi.com/caselaws?id=284688 The court held that a notice under Section 148 of the Income Tax Act, 1961 issued by an officer without jurisdiction is a fundamental defect, not a mere procedural irregularity. It emphasized that the satisfaction to reopen an assessment must be of the Assessing Officer with jurisdiction. Participation before a transferee officer cannot cure the jurisdictional defect. Jurisdictional objections can be raised at any stage, and proceedings based on a notice by an officer without jurisdiction are void. Reassessment by a transferee officer without a fresh notice after an invalid initial notice is also invalid. The appeal was dismissed, ruling in favor of the Assessee. en-us Thu, 30 Mar 2017 00:00:00 +0530 Wed, 04 Dec 2019 10:17:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284688 The court held that a notice under Section 148 of the Income Tax Act, 1961 issued by an officer without jurisdiction is a fundamental defect, not a mere procedural irregularity. It emphasized that the satisfaction to reopen an assessment must be of the Assessing Officer with jurisdiction. Participation before a transferee officer cannot cure the jurisdictional defect. Jurisdictional objections can be raised at any stage, and proceedings based on a notice by an officer without jurisdiction are void. Reassessment by a transferee officer without a fresh notice after an invalid initial notice is also invalid. The appeal was dismissed, ruling in favor of the Assessee. Case-Laws Income Tax Thu, 30 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284688